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Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA)

senama
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Published by Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

ISSN : - EISSN : 28291409 DOI : https://doi.org/10.52353

Core Subject : Economy,

Economics, Econometrics & Finance

Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) adalah prosiding yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi AMA Salatiga. Prosiding ini merupakan media publikasi bagi seluruh pemakalah yang mengikuti Seminar Nasional dan Call for Paper Akuntansi dan Manajemen (SENAMA). Tahun 2022 ini, SENAMA diselenggarakan secara daring dengan tema “Creating Sustainable Economy in The Society 5.0 Era”. Tema ini dipilih sebagai respon akademisi terkait isu transformasi lingkungan akuntansi dan manajemen secara cepat dan berdampak pada kebutuhan akan digitalisasi, khususnya di Era Society 5.0. Kegiatan ini dilakukan sebagai wadah bagi akademisi, peneliti perguruan tinggi, praktisi, dan pemerintah sebagai regulator untuk berdiskusi terkait restrukturisasi dan transformasi akuntansi dan manajemen dalam kelangsungan persaingan global. Secara khusus cakupan Prosiding SENAMA : Seminar Nasional Akuntansi dan Manajemen adalah Financial Technology; Innovative Work Behavior; Metaverse; Less Contact Economy; Digital Accounting; Digital Marketing; Strategic Change Management; Organizational Resilience.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 23 Documents

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EFEKTIFITAS PENGELOLAAN KEUANGAN DESA (STUDI KASUS DI DESA PURWODADI KECAMATAN TEGALREJO KABUPATEN MAGELANG) Nuwun Priyono; Muhamad Wahyudi; Whinarko Juli Prijanto
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

Dengan lahirnya UU Nomor 6 Tahun 2014 tentang Desa menjadikan desa-desa menerima sumber pendapatan dari APBN. Adanya keterbatatasan SDM dalam pengelolaan keuangan desa dan berbagai hal lain yang menjadi kendala diperlukan penelitian. Tujuan penelitian ini: 1) Menganalisis seberapa besar efektivitas pengelolaan keuangan desa di Desa Purwodadi Kecamatan Tegalrejo Kabupaten Magelang, 2) Menganalisis dan mengkaji mekanisme pengelolaan keuangan desa di Desa Purwodadi Kecamatan Tegalrejo Kabupaten Magelang, 3) Mengetahui perkembangan kinerja keuangan Desa Purwodadi Kecamatan Tegalrejo Kabupaten Magelang dan 4) Mengetahui upaya-upaya yang dilakukan dalam menghadapi kendala pengelolaan keuangan desa di Purwodadi Kecamatan Tegalrejo Kabupaten Magelang. Luaran penelitian ini diharapkan dapat menghasilkan naskah yang dikirim pada jurnal nasional dan materi yang dapat digunakan sebagai pengayaan bahan ajar pada mata kuliah akuntansi sektor publik.Data yang digunakan dalam penelitian ini adalah data primer dan sekunder, yang akan diambil melalui wawancara, kuesioner dan observasi. Data laporan neraca dan data laporan realisasi APBDes berasal dari Pemerintah Desa Purwodadi Kecamatan Tegalrejo Kabupaten Magelang Penelitian ini menggunakan data time series yaitu data tahun 2015 dan 2016. Penelitian ini akan dianalisis dengan menggunakan analisis statistic deskriptif. Dengan melihat rasio efektivitas pengelolaan keuangan dan pengukuran kinerja keuangan desa.Hasil penelitian menunjukkan bahwa: 1) berdasarkan laporan realisasi APBDes Tahun 2015-2017 pengelolaan keuangan desa rata-rata menunjukan angka 100 % yang berarti efektif, 2) perkembangan kinerja keuangan desa dilihat dari realisasi APBDes selalu mengalami peningkatan dari Tahun 2015-2017, 3) Mekanisme pengelolaan keuangan Desa Purwodadi meliputi beberapa tahap yaitu: perencanaan, pelaksanaan, penatausahaan dan pelaporan serta pertanggugjawaban, 4) beberapa upaya sudah dilakukan oleh Pemerintah Desa Purwodadi dalam mengatasi kendala dan hambatan dalam pengelolaan keuangan desa.

PENDEKATAN BLUE OCEAN STRATEGI DALAM PERSAINGAN BISNIS (STUDI EMPIRIS : HIDAYATULLAH HERBAL CENTER) KOTA SEMARANG Umi Nasikah; Fia Ismawati; Indrika Novita Sari; Nunuk Purwati; Ratih Pratiwi
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

Currently the development of the world economy is characterized by the process of globalization towards the free market, including herbal medicines that enter from various countries without clear protection that causes business competition will become more intense, causing companies to look for effective and efficient forms of marketing to introduce and market their products. Di Indonesia thedevelopment of drugs has been getting faster, especially herbalmedicines l, one of the companies is Hidayatullah Center Herbal Shop (H2C) in Banyumanik, Semarang. Hidayatullah Center Herbal Store (H2C) in Banyumanik, Semarang is a company engaged in the sale of various herbal products such as honey, goat milk, habbatussauda, olive oil, zam-zam water and others located in Banyumanik, Semarang. The purpose of this research was to find out and analyze the application of the Blue Ocean Strategy method to increase sales and marketing levels at the Hidayatullah Herbal Center (H2C) Herbal Store in Banyumanik Semarang. This prenelitian uses qualitative research methods, where the data and information obtained are collected through interviews (interviews), observations, and documentation. Thisstudy shows comparisons in the application of Blue Ocean Strategy seen using the remove-reduce-enhance-create scheme, strategy canvas and blue ocean index where hidayatullah herbal store center (H2C) in Banyumanik, Semarang focuses more on eliminating rogue retailers, increasing and developing company productivity, creating a strong promotion. Accurate that can reach the wider community so that it can increase company sales, create a company's personal website to be able to support product marketing, organize retailer management, tighten quality control.

Pengaruh Brand Image dan Kualitas Produk tehadap Keputusan Pembalian Produk Ms Glow (Studi Empiris pada Konsumen di Agen Ms Glow Magetan Dina Maryani
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

Penelitian ini untuk menguji signifikansi pengaruh brand image dan kualitas produk terhadap keputusan pembelian produk Ms Glow di Agen Ms Glow Magetan.

ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE DALAM PENGELOLAAN DANA DESA DI DESA SEWUREJO KARANGANYAR Marita Kusuma Wardani; Ahmad Shofwan Fauzi
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

The concept of good governance is used as an institutional framework for strengthening the autonomy of village. The reality is practice of good governance in management practices of more funds are directed to central government, not to public. The purpose of this study was to understand the forms and practices of good governance froms and practices in village fund management pricesses that are viewed from the proses of trasnparansi. Accountabillty and responsiveness. This study uses an interpretive paradigm with a phenomenological approach to explore the implementation of good governance in management of village funds. The study found that implementation of the management of village funds in village sewurejo normatively in accordance with good governance mechanisms even though there are still some weaknesses in the application in field. The policy implication of this research can be used to assess implementation of good governance at the village government agencies special in village governance.

DETERMINAN PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA Dwi Rahayu; Anim Rahmayati; Devi Narulitasari
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

Penelitian ini bertujuan untuk mengetahui determinan pencegahan fraud pengelolaan keuangan desa. Berdasarkan hasil analisis dan pembahasan diketahui bahwa kompetensi aparatur pemerintah desa berpengaruh terhadap pencegahan fraud namun sistem pengendalian internal tidak berpengaruh terhadap pencegahan fraud pengelolaan keuangan desa di pemerintahan desa Polanharjo. Hal ini disebabkan oleh masih terdapat sebagian pemerintahan desa yang belum melakukan pemisahan wewenang dan tugas karena jumlah sumber daya manusia yang terbatas. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan kuesioner sebagai alat untuk memperoleh data. Populasi pada penelitian ini adalah 18 desa di kecamatan Polanharjo dengan sampel sebanyak 54 pegawai pemerintahan desa yang diperoleh dengan metode purposive sampling.

PERAN INOVASI SISTEM DALAM MENINGKATKAN MANAJEMEN KINERJA UNTUK COMPETITIVE ADVANTAGE DI PT. TELKOM AKSES REGIONAL IV Linayli Fauzia Kamal; Sa'adatu Miftahul Jannah; Agustin Widiyawati; Kevin Zaqi Maulana; Ratih Pratiwi
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

This study aims to prove and explain the Role of System Innovation in improving Performance Management for Competitive Advantage at PT. Telkom Regional Access IV. The research method used is quantitative research methods. The research object consists of system innovation, performance management and competitive advantage. The research subjects were 34 employees in all divisions at PT. Telkom Regional Access IV. Data were collected through observation and questionnaires.

Efektivitas Kualitas Sumber Daya Manusia Melalui Peran dari BUMDes Dalam Peningkatan Pendapatan di Desa Wonotunggal Berbasis Pada Potensi Lokal Ika Yunita Ratnasari; Yuyun Safitri Cahyani Arumsari; Ratih Pratiwi
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

This study aims to determine the effect of the quality of human resources in the development of BUMDes in Wonotunggal Village. BUMDes in this area are very interesting to discuss because the MSME products that are sold are diverse, so these BUMDes produce local products that can become the hallmark of the village. This type of research uses a qualitative descriptive approach. Meanwhile, the data collection techniques used were interviews and observations. One of the advantages of using this method is that you can get to know the research environment better and can see firsthand the process and its constraints. The result of this study is that the quality of human resources in Wonotunggal Village does not only improve the quality of human resources who are members of BUMDes. However, at the same time developing and training the ability to advance the region by establishing MSMEs through BUMDes that utilize local potential. With the existence of BUMDes, it really helps the community to manage MSMEs in improving the family economy. Because the obstacles and constraints faced by BUMDes have begun to be overcome, BUMDes has a strategy to increase sales attractiveness, namely by utilizing social media to expand its marketing. BUMDes also take advantage of their foreign language skills as a characteristic of Wonotunggal Village, Kedungmalang District, Batang Regency.

PENGELOLAAN ALOKASI DANA DESA DALAM MEWUJUDKAN GOOD GOVERNANCE Ade Setiawan
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

This study aims to know the management of the Village Fund Allocation (ADD) in achieving good governance (accountability, transparency and participation) ranging from planning, implementation and accountability. This study uses qualitative descriptive method with case studies, which describe the management of the Village Fund Allocation (ADD) in rural Ngombakan then compared with the applicable regulations (Permendagri No. 113/2014), and crosscheck with real phenomenon that occurs in the management of the Village Fund Allocation (ADD) in rural Ngombakan realize good governance, so that it can be withdrawn conclusion. The results of this study indicate that the management of ADD in the Ngombakan village outline has been accountable, transparent, and participatory. However, technically there are still obstacles. These constraints are an obstacle from districts that are late in making the Bupati Regulation regarding the regulations on ADD and its management. This has an impact on the delay in reporting related to ADD management in Ngombakan Village.

PENGARUH EFEKTIVITAS MANAJEMEN DANA DESA TERHADAP PEMBANGUNAN EKONOMI MASYARAKAT (STUDI KASUS DI DESA KALIKAYEN) Amanah Amanah; Ahwan Sholih
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

One of the government programs in supporting rural development is by issuing Village Funds as a source of village income. The Village Fund Allocation (ADD) provided, in principle, must adhere to the principles of accountability, transparency and participation and efficiency. This study examines the Village Fund in the Kalikayen region. The reason for taking the location is referring to previous research which says that Kalikayen Village is a village in which the village fund management is in accordance with the rules that apply in its management process. For this reason, the purpose of this study was to determine the relationship between Village Fund Management and the Economic Development Level of the Kalikayen Village Community. This analysis is carried out with a simple regression analysis method, with secondary data obtained from literature and primary data obtained from surveys, questionnaires and observations on the intended object. Statistical test results using SPSS, generated data that the R Square test results were found to be 0.181, this implies the meaning that the influence of village fund management variables on economic development variables is 18.1%. While the remaining 81.9% is explained by other unknown factors or variables in this study such as the enthusiasm of the residents, the leadership capacity of the village head, and others. Statistical test results prove that the village fund management variable (X) obtained sig value greater than 0.05 (0.114> 0.05). This means that the Hypothesis (Village Fund Management on Economic Development) which states that village fund management has a positive and significant effect on economic development is not accepted because to several factors including the village government is still focused on infrastructure development.

Analisis Penerapan Prespektif Balanced Scorecard terhadap Kinerja UMKM (Studi Empiris Warmindo di Kota Semarang) Arya Adam Dzulhadi; Puja Wulandari; Nelvana Abdul Aziz; Anisa Windani; Ratih Pratiwi
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

The research was conducted on the MSME commercial sector which aims to find out how much contribution the implementation of the Balanced Scorecard (BSC) has by using four perspectives: finance, customers, internal business processes and learning and growth. The Balanced Scorecard concept is considered in accordance with the consideration that this concept is able to balance short-term plans with long-term plans, as well as balance financial performance with non-financial performance. In addition, the benefit of this research is that the company has the right business strategy and work program that can deal with these changes, enabling it to maintain and expand its business in the future in accordance with its vision and mission. By using this research technique, the application of BSC through four perspectives can make a significant contribution to the company's performance. This shows that MSMEs are continuously oriented towards efforts to maintain customer satisfaction to gain trust from product quality followed by the support of their productive and committed employees who will be able to provide products/services efficiently, consistently and on time by using information technology which has an impact on the ability to organization to generate adequate financial returns

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Mokhammad Khukaim Barkhowa

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senama@stieama.ac.id

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+62298321013

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senama@stieama.ac.id

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Jl. Diponegoro No.39, Salatiga, Kec. Sidorejo, Kota Salatiga, Jawa Tengah

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Jawa tengah

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Mokhammad Khukaim Barkhowa

Contact Email senama@stieama.ac.id

Phone +62298321013

Journal Mail Official senama@stieama.ac.id

Editorial Address Jl. Diponegoro No.39, Salatiga, Kec. Sidorejo, Kota Salatiga, Jawa Tengah

Location Kota salatiga, Jawa tengah INDONESIA

Abstract

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Abstract

Abstract

Contact Name
Mokhammad Khukaim Barkhowa

Contact Email
senama@stieama.ac.id

Phone
+62298321013

Journal Mail Official
senama@stieama.ac.id

Editorial Address
Jl. Diponegoro No.39, Salatiga, Kec. Sidorejo, Kota Salatiga, Jawa Tengah

Location
Kota salatiga,

Jawa tengah

INDONESIA